Commissioner Of Customs (Preventive) vs Shri Soibam Subhash Singh
2026 Latest Caselaw 2959 Mani

Manipur High Court

Commissioner Of Customs (Preventive) vs Shri Soibam Subhash Singh on 16 April, 2026

                                                                       Sl. No. 8

                    IN THE HIGH COURT OF MANIPUR
                              AT IMPHAL
                         MC(Cus.App.) No.3 of 2026
          Commissioner of Customs (Preventive), 110, Mahatma Gandhi
          Road, NER, Shillong-793001, Meghalaya State
                                                                   ...Applicant
                                  Vs.
          Shri Soibam Subhash Singh, aged about 37 years, S/o Shri Soibam
          Golapi Singh, Resident of Naraseina Mamang Leikai, PO & PS -
          Moirang District; Bishnupur, Manipur-795133
                                                              ...Respondent

BEFORE HON'BLE THE CHIEF JUSTICE MR. M. SUNDAR HON'BLE MR. JUSTICE AHANTHEM BIMOL SINGH (ORDER) (Order of the Court was made by Mr. M. Sundar, CJ)

16.04.2026.

[1] Captioned 'Miscellaneous Case' ('MC' for the sake of brevity

and convenience) has been filed with a prayer to dispense with filing of

certified copy of order dated 20.08.2025 made by the 'Customs, Excise and

Service Tax Appellate Tribunal' ('CESTAT' for the sake of brevity), Eastern

Zonal Bench Kolkata, Regional Bench Court No. 1 impugned order.

[2] Mr. N. Brojendro, learned Senior Standing Counsel along with

Mr. N. Jasobanta, learned Junior Standing Counsel for MC applicant is

present in the physical Court.

[3] Learned Senior Standing Counsel for MC applicant submits

that the impugned order is a common order qua two Customs appeals. [4] As impugned order is a common order in two Customs

appeals, two separate appeals {both under Section 130 of Customs Act,

1962 (52 of 1962)} have been filed is learned counsel say. Learned counsel

submits that the other Customs appeal under Section 130 of said Act is

Custom appeal No. 1 of 2026 and certified copy of the common impugned

order has been filed in that appeal. To be noted, Custom appeal No.1 of

2026 is also on Board today.

[5] Be that as it may, learned counsel has filed a photocopy of the

impugned order (common order) in captioned appeal.

[6] In the light of the narrative thus far, considering the innocuous

nature of prayer and as dispense with prayer is a matter between the Court

and the counsel concerned, notice to respondent is dispensed with and

captioned MC is allowed/ordered as prayed for. There shall no order as to

costs.

[7] Registry to process the main appeal, assign a number if

otherwise in order and list on 13.05.2026.

                   JUDGE                              CHIEF JUSTICE

John Kom